Rule 201 requires the copy of an advance ruling pronounced by the Board sent to the applicant and to the Commissioner to be certified a true copy by the Commissioner or Deputy Commissioner or the Board for Advance Rulings.
201
Rules 2026 · Rule 201
Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
Rules 201-260
The rule. The copy of the advance ruling pronounced by the Board, to be sent to the applicant and to the Commissioner having jurisdiction over his case, is certified to be a true copy by the Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may be.